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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Akuntansi dan Keuangan
I Gede Nata Mintara
Politeknik Negeri Bali
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Optimalisasi Beban Pajak Wajib Pajak Orang Pribadi melalui Pemilihan Status Perpajakan Made Andy Pradana Sukarta; I Dewa Agung Nanditiya Putra; Ni Kadek Cahya Dwi Utami; I Wayan Adnyana; I Gede Nata Mintara
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7378

Abstract

This study aims to analyze the optimization of individual income tax (PPh) burden through the selection of tax filing status, namely joint filing (KK) and separate filing (PH/MT), in the Indonesian taxation system. The research employs a descriptive quantitative approach using a comparative simulation method based on variations in income distribution between spouses. The data used are secondary data derived from prevailing tax regulations, including progressive income tax rates and non-taxable income thresholds (PTKP). The results indicate that the efficiency of tax status selection is conditional. In cases where the wife earns income from a single employer, joint filing (KK) is more advantageous, as the wife’s income is treated as effectively final and does not significantly increase the progressive tax burden. Conversely, when income is derived from multiple sources or includes non-final income components, the difference between joint and separate filing tends to be insignificant in terms of tax payable. These findings highlight that the choice of tax filing status should be determined analytically by considering income structure, marginal tax rates, and applicable tax regulations. This study contributes both practically, by providing guidance for taxpayers in optimizing their tax burden, and theoretically, by enriching the literature on individual tax planning strategies.
Pengaruh Dewan Komisaris Independen dan Board Gender Diversity terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur I Gede Nata Mintara; Dewa Ayu Eny Wulandari; Dewa Ayu Mas Putriari Nusantari; Ni Wayan Diah Puspita Sari; Anak Agung Bagus Dharma Putra Dewangga
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7513

Abstract

The integrity of financial statements is an important aspect in decision making by stakeholders, but there are still many cases of manipulation that reflect the low integrity of the company's financial statements. Financial statements are very important to ensure that the information presented in the report is accurate, relevant, and free from manipulation. This study aims to analyze the effect of the independent commissioners, and gender diversity of commissioners, of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2023 - 2025. The population in this study was 204 manufacturing companies listed on the Indonesia Stock Exchange for the period 2023 - 2025. The number of samples used in this study was 182 companies multiplied by 3 years of observation to become 546 companies determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results of the study show that independent commissioners have a positive effect on the integrity of financial statements. The gender diversity of commissioners do not affect the integrity of financial statements.
Peran Motivasi dalam Memoderasi Pengaruh Pengetahuan Artificial Intelligence, Self-Efficacy, dan Parental Influence terhadap Minat Berkarir sebagai Akuntan Publik I Nyoman Hendra Aryadi; I Gede Nata Mintara; Ikbar Luqyana
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8821

Abstract

The purpose of this study was to examine the factors that can influence accounting students' interest in choosing a career as a public accountant with research variables of Artificial Intelligence knowledge, self-efficacy and parental influence with motivation as a moderating variable. The population in this study were all students studying Accounting. Sampling in this study used a simple random sampling method. The number of samples used was calculated using the Slovin formula with the number of samples used being 135 students. The data analysis technique in this study was using PLS (Partial Least Square). The results of the analysis of this study prove that the variables of artificial intelligence knowledge, self-efficacy and parental influence have a positive and significant effect on students' interest in choosing a career as a public accountant, then motivation is able to moderate or strengthen the influence of artificial intelligence knowledge, self-efficacy and parental influence on Accounting Study Program Students' Interest in Choosing a Career as a Public Accountant.
Co-Authors Anak Agung Bagus Dharma Putra Dewangga Dewa Ayu Eny Wulandari Dewa Ayu Mas Putriari Nusantari I Dewa Agung Nanditiya Putra I Nyoman Hendra Aryadi I Wayan Adnyana Ikbar Luqyana Ni Kadek Cahya Dwi Utami Ni Wayan Diah Puspita Sari